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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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Pure coconut oil sold as edible oil classified under 'Coconut (Copra) oil' category, not 'hair oil' preparations.

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Full Text of the Document

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....The SC held that pure coconut oil, packaged and sold in small quantities ranging from 5 ml to 2 litres as 'edible oil', is classifiable under Heading 1513 'Coconut (Copra) oil, etc.' in Section III-Chapter 15, and not under Heading 3305 'Preparations for use on the hair' in Section VI-Chapter 33 of the Central Excise Tariff Act, 1985, unless the packaging satisfies all requirements of Chapter Note 3 in Chapter 33 read with Explanatory Notes under corresponding Chapter Note 3 of the Harmonized System of Nomenclature, whereupon it would be classifiable as 'hair oil' under Heading 3305. The appeals were dismissed.....

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